Musgrave, R.A., Musgrave, P.B. Public finance in Theory and Practice. McGRAW-
HILL Book Company, New York, 1998.
Kubátová, K, Daňová teorie a politika. Eurolex Bohemia, Praha, 2000.
Vančurová, A., Láchová, L. a Vítková, J.Daňový systém ČR 2004 aneb učebnice
daňového práva. Praha: VOX 2004.
Daňové zákony ve znění pozdějších platných právních předpisů vč. vyhlášek a
pokynů MF
Taxation of Corporations
| Language of instruction | čeština |
|---|---|
| Code | 154-0032 |
| Abbreviation | |
| Course title | Taxation of Corporations |
| Coordinating department | Department of Finance |
| Course coordinator | Doc. PhDr. Ing. Jan Novotný, CSc. |
Anotace
The course is based on present tax system valid in Czech Republic and
introduce the important problems of managing the firm taxes. Students are
informed about particular taxes concerning different subjects (income,
property and turnover). Attention is paid mainly to definitions of the tax
subject, tax basis and rates, dues of taxpayers and methods of tax payment.
introduce the important problems of managing the firm taxes. Students are
informed about particular taxes concerning different subjects (income,
property and turnover). Attention is paid mainly to definitions of the tax
subject, tax basis and rates, dues of taxpayers and methods of tax payment.
Povinná literatura
Doporučená literatura
K tomuto předmětu nebyla specifikována doporučená literatura.